Gerlinger v. Commissioner (106 F.2d 997, 1939)

United States Court of Appeals for the Ninth Circuit 1939-11-13

Citations

Full opinion text

PER CURIAM.

Upon consideration of stipulation of counsel for respective parties, and by direction of the court, ordered that this cause be remanded to the said United States Board of Tax Appeals for further proceedings by it in view of, and in accordance with, the provisions, particularly in Section 214, of the Revenue Act of 1939, 26 U.S.C.A. § 214.